52-04-16. Limitations on actions brought by bureau.
53 words·~1 min read·
/nd/title-52/chapter-52-04-contributions/52-04-16·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Actions brought under section 52-04-12 must be commenced within six years after the claim for relief has accrued; provided, however, that in the case of a false or fraudulent return, or the
willful failure to file a return with intent to evade any payment, proceedings in court may be begun at any time.